2024-12-16T07:44:18-06:00 2024-06-30 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2023-07-01 250965453 CAMBRIA COUNTY ASSOCIATION FOR THE BLIND AND HANDICAPPED CAMB 8145363531 211 CENTRAL AVENUE JOHNSTOWN PA 15902 TARA BOSSERMAN PRESIDENT 8145363531 2024-11-26 1 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2024-11-26 2023 2024-10-15 13:58:12Z TARA BOSSERMAN 211 CENTRAL AVENUE JOHNSTOWN PA 15902 117357699 0 X WWW.CCABH.COM X 1927 PA TO DEVELOP AND SUPPORT AN ENVIRONMENT FOR PERSON WITH DISABILITIES WHICH PROMOTES VOCATIONAL AND EMPLOYMENT TRAINING, INDEPENDENCE, AND COMMUNITY INVOLVEMENT. 16 16 422 16 0 0 14004 6179 2587351 3057416 1616515 6917425 46070017 50867704 50287887 60848724 0 0 0 0 13544163 16113961 0 0 0 10168198 14147971 23712361 30261932 26575526 30586792 156989800 184006360 9571710 6144934 147418090 177861426 X TO DEVELOP AND SUPPORT AN ENVIRONMENT FOR PERSON WITH DISABILITIES WHICH PROMOTES VOCATIONAL AND EMPLOYMENT TRAINING, INDEPENDENCE, AND COMMUNITY INVOLVEMENT. THE ASSOCIATION UNITES VOCATIONAL TRAINING AND A MANUFACTURING BUSINESS. 0 0 24865798 0 50756495 WORKSHOP OPERATIONS PROVIDES TRAINING AND EMPLOYMENT OPPORTUNITIES TO PERSON WITH DISABILITIES ALSO SERVICED BY OTHER PROGRAMS. 4098872 0 2639388 SHELTERED WORKSHOP PROVIDES ON-THE-JOB TRAINING AND ASSESSMENT, DAILY LIVING SKILLS TRAINING, AND WORK FOR SEVERELY DISABLED PERSONS. 491861 0 359118 SPECIAL CHORE SERVICES FOR THE VISUALLY HANDICAPPED PROVIDES EVALUATION AND TRAINING TO LEGALLY BLIND PERSON RESIDING IN THEIR HOMES FOR COOKING, CLEANING, BUDGETING, AND OTHER LIFE SKILLS. PROVIDES RECREATION, TRANSPORTATION, AND SOCIALIZATION. SUPPORTIVE TRAINING AND EMPLOYMENT PROGRAM PLACES INDIVIDUALS WITH DISABILITIES INTO COMPETITIVE EMPLOYMENT. 31669 58910 SCHOOL-TO-WORK TRANSITION PROGRAM PROVIDES VOCATIONAL TRAINING FOR SPECIAL NEEDS STUDENTS THROUGH JOB SAMPLING, VOCATIONAL ORIENTATION, AND WORK CENTER EMPLOYMENT. 31669 58910 29488200 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 39 0 1 422 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ORGANIZATION 8145363531 211 CENTRAL AVENUE JOHNSTOWN PA 15902 DR GEORGE S ASHMAN CHAIRMAN 2.00 X X 0 0 0 KAREN AZER 1ST VICE CHAIRPERSON 2.00 X X 0 0 0 MICHAEL PARRISH 2ND VICE CHAIRPERSON 2.00 X X 0 0 0 GAIL STOTLER TREASURER 2.00 X X 0 0 0 JOHN R BODEROCCO SECRETARY 2.00 X X 0 0 0 COURTNEY CUSTER BOARD MEMBER 2.00 X 0 0 0 BYRON K CUSTER III BOARD MEMBER 2.00 X 0 0 0 KEITH GINDLESPERGER BOARD MEMBER 2.00 X 0 0 0 CARRIE GREEN BOARD MEMBER 2.00 X 0 0 0 JUDGE NORMAN KRUMENACKER III BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER MARTELLA BOARD MEMBER 2.00 X 0 0 0 REBECCA MCANENY WICKS BOARD MEMBER 2.00 X 0 0 0 DR CHARLES G SHEA BOARD MEMBER 2.00 X 0 0 0 DR DAVID STEFANIK BOARD MEMBER 2.00 X 0 0 0 RITA MARTIN BOARD MEMBER 2.00 X 0 0 0 MARK WISSINGER BOARD MEMBER 2.00 X 0 0 0 TARA BOSSERMAN PRESIDENT/CEO 40.00 X 734470 0 27353 DENISE STUDINARY VP - FINANCE 40.00 X 218819 0 35048 RICHARD BOSSERMAN PRESIDENT EMERITUS 40.00 X 307448 0 24629 KORY HUGHES EXECUTIVE VP - OPERATIONS 40.00 X 210802 0 11253 JOHN R STAHL VP - REHABILITATION 40.00 X 167572 0 32095 TIMOTHY WEDDING DIRECTOR OF SOLAR DEVELOPMENT 40.00 X 179843 0 32994 JASON MARTINAGE VP - OPERATIONS 40.00 X 210064 0 36121 STEPHANIE SMITH DIRECTOR OF MARKETING/COMMUNITY OUTREACH 40.00 X 128855 0 31184 KEVIN PERSIO CHIEF LEGAL OFFICER 40.00 X 374735 0 36399 2532608 0 267076 17 0 1 0 BRICKLEY CONSTRUCTION 270 ROBEL ROAD PORTAGE PA 15946 CONSTRUCTION 5590765 HOFF MACHINING 151 FREIDHOFF LANE JOHNSTOWN PA 15902 HOOK/HANGER PRODUCTION 4416157 WORK LINK STAFFING 3135 NEW GERMANY ROAD EBENSBURG PA 15931 TEMP STAFFING 3357556 AMERICAN TINNING & GALVANIZING 552 WEST 12TH STREET ERIE PA 16512 GALVANIZING 1124738 EMPOWER BUSINESS SOLUTIONS 3900 INDUSTRIAL PARK DRIVE SUITE 5 ALTOONA PA 16602 TECHNOLOGY 861929 5 6179 6179 SHELTERED EMPLOYMENT 624310 2639388 2639388 SOCIAL REHABILITATION SERVICES 624100 359118 359118 SCHOOL TO WORK REVENUE 624310 58910 58910 3057416 5272506 5272506 22823296 180246 21358623 0 1464673 180246 1644919 1644919 85906847 35150352 50756495 50756495 MISCELLANEOUS INCOME 900099 111209 111209 111209 60848724 53813911 0 7028634 X 1691951 1662752 29199 11036363 10844716 191647 404958 398020 6938 2065783 2031029 34754 914906 901557 13349 22263 22263 2739877 2704450 35427 94141 94141 201812 201812 3070613 3068554 2059 651456 630790 20666 230952 228928 2024 272879 272851 28 486202 460615 25587 431010 424973 6037 2824744 2738190 86554 402317 391403 10914 REPAIRS AND MAINTENANCE 962151 925538 36613 EMPLOYEE TRAINING 560644 555333 5311 SALES TAX EXPENSE 356638 356638 RECREATION / SOCIAL 343889 294714 49175 496383 480745 15638 30261932 29488200 773732 0 750 750 54970620 71181991 11321570 9212651 7025874 8335325 45030 51205 85758499 19703476 57390561 66055023 26191159 29169415 44236 0 156989800 184006360 4947261 3584816 4567201 2539318 57248 20800 9571710 6144934 X 147373854 177861426 44236 0 147418090 177861426 156989800 184006360 30586792 -143456 0 X X 0 1 X 1 0 X 2567029 1715340 2662151 14004 6179 6964703 35531467 46655166 61903639 82117956 88964263 315172491 111209 111209 38098496 48370506 64565790 82131960 89081651 322248403 0 43886863 48249405 92136268 43886863 48249405 92136268 230112135 1185519 4879335 -4516187 1817693 5272506 8638866 1185519 4879335 -4516187 1817693 5272506 8638866 35449 48996 75127 101592 261164 39319464 53298837 60124730 84051245 94354157 331148433 0.69490 0.81350 0.02610 0.01800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44236 -44236 44557 -321 44236 53357 -8800 44557 47549 5808 53357 47388 161 47549 0.00000 0.00000 0.00000 1 0 3435829 3435829 61775475 11161099 50614376 20547195 8542377 12004818 66055023 WARRANTIES PAYABLE 20800 20800 X 60503456 -143456 -143456 60646912 201812 201812 60848724 30060120 0 30060120 201812 201812 30261932 PART V, LINE 4: THE ASSOCIATION HAS A BENEFICIAL INTEREST IN TWO PERPETUAL TRUST FUNDS ADMINISTERED BY A THIRD PARTY (AMERISERV TRUST). EACH TRUST PROVIDES A PERPETUAL INCOME STREAM TO THE ASSOCIATION (AND OTHER NAMED BENEFICIARIES) BASED ON THE INCOME OF THE TRUST ASSETS. THE ASSOCIATION RECEIVES DISTRIBUTIONS EQUAL TO 25% OF THE ANNUAL TRUST INCOME IN THE ANNE K. HOBAR AND GEORGE HOBAR, STR. TRUST AND 1.25% OF THE ANNUAL TRUST INCOME IN AN ANONYMOUS CHARITABLE TRUST. THE ASSOCIATION HAS NO RIGHTS TO THE ASSETS THEMSELVES. DURING THE YEAR ENDED JUNE 30, 2024, BOTH PERPETUAL TRUSTS WERE TERMINATED AND ASSETS WERE PAID OUT AND IN FULL. PART X, LINE 2: THE ASSOCIATION IS A NOT-FOR-PROFIT ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND IS EXEMPT FROM INCOME TAXES ON RELATED ACTIVITIES PURSUANT TO SECTION 509(A) OF THE CODE. IN ADDITION, THE ASSOCIATION WAS ORGANIZED UNDER THE PENNSYLVANIA NONPROFIT CORPORATION LAW AND IS EXEMPT FROM STATE INCOME TAXES. U.S. GAAP REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ASSOCIATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2021. 1 X X X X X 1 0 0 0 0 0 0 0 0 TARA BOSSERMAN PRESIDENT/CEO 491297 0 243173 0 0 0 17922 0 9431 0 761823 0 0 0 KEVIN PERSIO CHIEF LEGAL OFFICER 334291 0 40444 0 0 0 12031 0 24368 0 411134 0 0 0 RICHARD BOSSERMAN PRESIDENT EMERITUS 282060 0 25388 0 0 0 15258 0 9371 0 332077 0 0 0 DENISE STUDINARY VP - FINANCE 185157 0 33662 0 0 0 11751 0 23297 0 253867 0 0 0 JASON MARTINAGE VP - OPERATIONS 178862 0 31202 0 0 0 11733 0 24388 0 246185 0 0 0 KORY HUGHES EXECUTIVE VP - OPERATIONS 186550 0 24252 0 0 0 11253 0 0 0 222055 0 0 0 TIMOTHY WEDDING DIRECTOR OF SOLAR DEVELOPMENT 151941 0 27902 0 0 0 9697 0 23297 0 212837 0 0 0 JOHN R STAHL VP - REHABILITATION 147960 0 19612 0 0 0 8870 0 23225 0 199667 0 0 0 STEPHANIE SMITH DIRECTOR OF MARKETING/COMMUNITY OUTR 111877 0 16978 0 0 0 6868 0 24316 0 160039 0 0 0 PART I, LINE 4A RONALD KOHAN HR DIRECTOR LEFT EMPLOYMENT - 2 MONTHS SEVERANCE BEGINNING MAY 2, 2024 TO AUGUST 14, 2024 - $10,221.12 PAID IN FY 23/24 STEPHANIE SMITH SISTER OF PRESIDENT 128855 COMPENSATION - DIRECTOR OF MARKETING/COMMUNITY OUTREACH 0 RICHARD BOSSERMAN FATHER OF PRESIDENT 307448 COMPENSATION - PRESIDENT EMERITUS 0 FORM 990, PART VI, SECTION A, LINE 2 TARA BOSSERMAN, PRESIDENT, STEPHANIE SMITH, DIRECTOR OF MARKETING, AND RICHARD BOSSERMAN, PRESIDENT EMERITUS, HAVE A FAMILY RELATIONSHIP. COURTNEY CUSTER, BOARD MEMBER, AND BYRON CUSTER, BOARD MEMBER, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE AUDITOR REVIEWS THE DRAFT FORM 990 AND DRAFT AUDIT REPORT WITH MANAGEMENT IN DETAIL. THE AUDIT FIRM FURTHER PRESENTS THE AUDIT REPORT AND DRAFT FORM 990 TO THE FULL BOARD AT A GENERAL BOARD MEETING. THE BOARD IS ABLE TO ASK QUESTIONS AND COMMENT. THE FORM 990 IS APPROVED BY THE BOARD PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THIS POLICY IS REVIEWED AND DISCUSSED EACH YEAR AT THE JANUARY BOARD OF DIRECTORS MEETING. WHEN MOTIONS, POLICIES, AND PROCEDURES ARE DISCUSSED AND APPROVED BY THE BOARD OF DIRECTORS THE BOARD WILL INDENTIFY ANY CONFLICTS OF INTEREST AT THAT TIME. FORM 990, PART VI, SECTION B, LINE 15 THE CAMBRIA COUNTY ASSOCIATION FOR THE BLIND AND HANDICAPPED OBTAINS COMPENSATION SURVEYS FROM THE PROFESSIONAL COMPENSATION COMPANY PEARL MEYER & PARTNERS, LLC. WHEN THESE COMPENSATION SURVEYS ARE RECEIVED BY THE ASSOCIATION, THE WAGE AND BENEFIT COMMITTEE REVIEWS IN DETAIL THE INFORMATION AND MAKES RECOMMENDATIONS TO THE BUDGET AND FINANCE COMMITTEE AND THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,068,554. MANAGEMENT AND GENERAL EXPENSES 2,059. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,070,613. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF AUDIT OF FINANCIAL STATEMENT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY.